Glossary · IT Procurement
Capital Expenditure
Updated June 20, 2026 · Reviewed by Shorim Haniffanshoib, Head of Editorial — IT Strategy & Enterprise
Capital spending to acquire long-lived assets — buying laptops, machines, buildings. In financial accounting, CapEx hits the balance sheet as an asset and is depreciated over time (typically 4 years for laptops per Indonesian PPh Pasal 11). It is not immediately tax-deductible in the year of purchase. For growth-stage companies sensitive to cash flow, large upfront CapEx can limit other operational funding options — the alternative, a monthly laptop rental price, shifts this burden into lighter early-stage OpEx.
CapEx (Capital Expenditure) frequently appears in B2B IT procurement contexts: Capital spending to acquire long-lived assets — buying laptops, machines, buildings.
| Domain | Finance & Tax |
|---|---|
| Full form | Capital Expenditure |
| Part of | Arental IT Procurement & B2B Laptop Rental Glossary |
| Last reviewed | 2026-06-20 |
Related
How does CapEx affect the laptop rental cost we pay Arental?
CapEx (Capital Expenditure) is directly relevant to a B2B laptop rental engagement, so it is worth confirming up front during the quote and contract stage. In short: Capital spending to acquire long-lived assets — buying laptops, machines, buildings. Discuss the specifics with the Arental team so the right clauses and procedures are built into your rental contract.
Answered by Shorim Haniffanshoib, Head of Editorial — IT Strategy & Enterprise
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